Convert csv to xls and mdb in PHP

I need a PHP script able to convert a .csv file into reals .xls (Excel) and .mdb (Access) files. - the files to convert (.csv) are in UTF-8 - the script must be able to handle very large files (> 10 millions records) - the script must be in pure PHP and running on UNIX. I do NOT want to use any ODBC or external drivers or modules - result files must be compatible with Office 2000 (I am aware of the 65535 rows limit in Excel 2000, it is not necessary to manage this) - full php sources needed Sample files attached : - [login to view URL] : a sample file to convert - [login to view URL] : result in Excel format - [login to view URL] : result in Access format ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Deliverables must be in ready-to-run condition, as follows? (depending on the nature? of the deliverables): a)? For web sites or? other server-side deliverables intended to only ever exist in one place in the Buyer's environment--Deliverables must be installed by the Seller in ready-to-run condition in the Buyer's environment. b) For all others including desktop software or software the buyer intends to distribute: A software? installation package that will install the software in ready-to-run condition on the platform(s) specified in this bid request. 3) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). ## Platform PHP 5